ACF DEA 2022 LIHEAP and T&TA

THIS IS A REQUEST FOR INFORMATION (RFI) FOR MARKET RESEARCH AND PLANNING PURPOSES ONLY – NO AWARD WILL BE MADE FROM THIS REQUEST Request for Information (RFI) from the Administration for Children and Families (ACF), Office of Government Contracting Services (GCS) - Low Income Home Energy Assistance Program (LIHEAP) site visits/Training and Technical Assistance (T&TA) Section I – Introduction The mission of the Department of Health and Human Services (HHS), Administration for Children and Family (ACF), is to foster health and well-being by providing federal leadership, partnership, and resources for the compassionate and effective delivery of human services. ACF programs serve families and individuals to improve their economic independence and well- being. To ensure the success of this mission, the ACF Office of Division of Energy Assistance (DEA) is looking to procure necessary staffing resources and fiscal and programmatic expertise to conduct audit and Training and Technical Assistance (T&TA) in support of monitoring and enforcing those obligations. Section II – Background HHS has issued over $11B in federal grant awards related to energy assistance and COVID-19 under the Low-Income Home Energy Assistance Program (LIHEAP). There is a need to monitor and provide Training and Technical Assistance (TT&A) to the entities that receive these federal funds under LIHEAP to ensure that they appropriately administer the funds and are in compliance with the LIHEAP statutes. The contractor will assist our office with performing these on-site monitoring visits as well as perform TT&A when needed. Section III – Scope (DRAFT PWS attached) 1. Description of Services/Introduction: Program Goals and Objectives The objective of this contract is to acquire the necessary staffing support resources and fiscal and programmatic expertise to conduct an estimate of up to 8 LIHEAP site visits in the Base Year and Option period 1, and up to 10 LIHEAP site visits in Option Period 2 and to ensure that grantees’ programs are implemented in accordance with federal requirements. Contractor staff shall provide fiscal and programmatic expertise, both orally and in writing, to work as part of a team with federal staff assigned by Division of Energy Assistance (DEA) to each site visit. a. The objective of such compliance reviews shall be to: (1) Monitor and identify any programmatic and financial best practices, weaknesses, including but not limited to grants management, personnel and non-personnel uding procurement, travel, budgeting/accounting, sub grantee monitoring and property systems. (2) Review state and tribal block grant plans and all reporting requirements for conformance with the LIHEAP statute and regulations; (3) Conduct on-site compliance reviews and in-depth case file reviews in order to carry out investigations of the use of funds received by the grantees and evaluate their compliance with the provisions of the LIHEAP statute; (4) Assess the program and financial integrity of the grantee in the course of such monitoring, including software systems, internal controls, access controls, and procedures for preventing, detecting, reporting, and resolving improper payments, fraud, waste, and abuse; and (5) Identify technical assistance needs of selected grantees based on findings from the reviews. b. Successful completion of this contract shall improve the Office of Community Services’ (OCS’) administration of the LIHEAP block grant, thereby enhancing its stewardship of public funds. Outcomes include issuance by OCS of compliance review reports that shall contain, where applicable, best practices, compliance findings and recommendations to provide financial and programmatic assistance. If corrective actions are recommended, reports shall also include descriptions of such actions and justifications for decisions to disallow costs or withhold funding of existing grants in those instances where the grantee has not satisfactorily demonstrated progress in accomplishing stated goals and objectives. Section IV - Advance Questions ACF is committed to promoting dialogue and industry engagement through collaboration and sharing of knowledge and information. As part of this dialogue, we encourage potential respondents to submit advance questions prior to your formal response. Submit your questions via email to [email protected] and [email protected]. Please use the following text in the Email Subject Line as follows: ACF DEA 2022 LIHEAP and T&TA, Advanced Questions. Any questions submitted without the above Subject Line text in the email subject line will not be reviewed nor its questions responded to. Do not submit any confidential or proprietary information with questions. All questions must be submitted in writing prior to 3PM ET July 5, 2022. No questions will be accepted via telephone, fax, or by physical mail. All questions should be submitted using the attached spreadsheet “Attachment A”. A complete list of all submitted questions and the Government’s responses will be posted to SAM.gov contract opportunities via an Amended Notice prior to 5PM ET July 8, 2022. Full RFI responses due: prior to 3PM ET July 12, 2022. Section V – RFI Response Instructions RESPONSES TO THIS RFI: Firms who can fulfill this requirement and who would be interested in submitting a quote/proposal, in the event that a solicitation is issued, are requested to provide the following information in response to this request: 1. Name of Company: 2. Address of Company: 3. Name, phone number and email address of company representative. 4. UEI number 5. Company size standard and/or socio-economic standing, i.e., large business, small business, veteran-owned small business, service-disabled veteran-owned small business, HUB Zone small business, small disadvantaged business, or women-owned small business. 6. Indication that the support services are or are not available on a GSA Schedule contract or Government Wide Acquisition Contract (GWAC) held by your company. 7. Applicable NAICS codes. 8. A list of any current or past projects similar in nature to this requirement that you have executed. 9. A list of any questions you would be likely to ask if the requirements (see attached DRAFT PWS) were included, as is, as part of the final solicitation. Who can respond: Vendors with experience supporting DEA programs and their partners. Experience with conducting audit and Training and Technical Assistance, experiencing with staffing required for the positions identified in the PWS. When are questions due: prior to 3PM ET July 5, 2022 When will government answers to questions be posted: prior to 5PM ET July 8, 2022 When are RFI responses due: prior to 3PM ET July12, 2022 How to submit questions RFI responses: [email protected] and [email protected] IMPORTANT REMINDERS 1. This request is for information and planning purposes only and does not constitute a solicitation for bids, quotes or proposals. 2. This request does not obligate the Government to solicit for this requirement or award a contract and does not obligate the Government to reimburse interested parties for any costs incurred to prepare or provide a response to this request for information. 3. Please use “Attachment A” to submit your questions. 4. Any email without the above Subject Line text in the email subject line will not be reviewed nor its questions responded to. 5. Do not submit any confidential or proprietary information with advanced questions or RFI responses. 6. Emails and questions received after the posted response due dates will not be reviewed/responded to. 7. The Government is not obligated nor required to respond to any submission in response to this RFI. 8. A company that did not respond to this RFI is not precluded from responding to a solicitation if one is issued. PERFORMANCE WORK STATEMENT Monitoring Support Services Contract 1. Description of Services/Introduction: Program Goals and Objectives The objective of this contract is to acquire the necessary staffing support resources and fiscal and programmatic expertise to conduct an estimate of up to 8 LIHEAP site visits in the Base Year and Option period 1, and up to 10 LIHEAP site visits in Option Period 2. site visits to ensure that grantees’ programs are implemented in accordance with federal requirements. Contractor staff shall provide fiscal and programmatic expertise, both orally and in writing, to work as part of a team with federal staff assigned by Division of Energy Assistance (DEA) to each site visit. a. The objective of such compliance reviews shall be to: (1) monitor and identify any programmatic and financial best practices, weaknesses, including but not limited to grants management, personnel and non-personnel expenditures, including procurement, travel, budgeting/accounting, sub grantee monitoring and property systems; (2) review state and tribal block grant plans and all reporting requirements for conformance with the LIHEAP statute and regulations; (3) conduct on-site compliance reviews and in-depth case file reviews in order to carry out investigations of the use of funds received by the grantees and evaluate their compliance with the provisions of the LIHEAP statute; (4) assess the program and financial integrity of the grantee in the course of such monitoring, including software systems, internal controls, access controls, and procedures for preventing, detecting, reporting and resolving improper payments, fraud, waste, and abuse; and (5) identify technical assistance needs of selected grantees based on findings from the reviews. b. Successful completion of this contract shall improve the Office of Community Services’ (OCS’) administration of the LIHEAP block grant, thereby enhancing its stewardship of public funds. Outcomes include issuance by OCS of compliance review reports that shall contain, where applicable, best practices, compliance findings and recommendations to provide financial and programmatic assistance. If corrective actions are recommended, reports shall also include descriptions of such actions and justifications for decisions to disallow costs or withhold funding of existing grants in those instances where the grantee has not satisfactorily demonstrated progress in accomplishing stated goals and objectives. 2. Tasks 2.1 Task 1 - Project Managment Task 1.1. Kick-Off Meeting. The key objectives of this task are: Task 1.1.1 No later than one (1) week prior to the kick-off meeting, the Contractor shall submit a proposed agenda, list of questions the Contractor has developed about the contract, and copies of all exhibits and other materials it will present at the meeting. Task 1.1.2 The Contractor shall participate in a project kick-off meeting to be convened by OCS within two weeks of contract award at the Central Headquarters office in Washington, D.C. Participants shall include all key personnel and relevant representatives of the Contractor (and subcontractor, if applicable) organization(s). The meeting shall be a forum for commencing communication between OCS and the Contractor, introducing key personnel, establishing communication and project ground rules, and clarifying project deliverables. At this in-person or virtual meeting, the Contractor and OCS shall discuss how personnel will be supervised and monitored to assure efficient, accurate, integrated and effective work outcomes and team dynamics. Task 1.1.3 Following the meeting, the Contractor shall develop a memorandum to OCS that documents major issues discussed at the meeting, all decisions made, any open or pending issues, and all other relevant information. The memorandum shall be submitted to the COR for review and approval no later than one (1) week after the meeting date. Task 1.2. Work Plan Submission and Tracking. The key objectives of this task are: Task 1.2.1 The Contractor shall submit a Work Plan to the COR within two (2) weeks after the kick-off meeting that includes specific descriptions of all tasks, required deliverables, due date of deliverables, assigned/responsible contractor staff and format of documents for submission. Task 1.2.2 The Contractor shall be responsible for tracking each deliverable and providing a timely update on the progress or non-progress of the deliverables. Updates shall be included in the monthly written progress reports to be submitted to the COR by the 10ᵗʰ working day of each month. Task 1.3. Contract Administrative/Program Meetings and Memo Submission. The key objectives of this task are: Task 1.3.1 The Contractor shall meet with the COR to discuss work progress and other topics related to the management of the contract. At a minimum, monthly meetings or biweekly meetings will be held for no more than two (2) hours per meeting. Task 1.3.2 Administrative meetings may also be requested with the GCS as needed and coursed through the COR. Participation at two LIHEAP contractors meeting between all LIHEAP contractors and OCS CORs and management. Task 1.3.3 The Contractor shall be responsible for developing an agenda for approval by the COR two (2) days prior to each meeting. Task 1.3.4 After each meeting, the contractor shall be responsible for submitting a brief memorandum to OCS summarizing the key discussion topics, decisions and action steps agreed to at each meeting. The memo shall be submitted to the COR in an agreed upon format within three (3) working days after each meeting. Task 1.3.5 The Contractor shall finalize its Quality Control Plan (QCP) within two (2) weeks of the kick-off meeting described in Task 1.1. The QCP shall document the aspects of performance to be inspected; the contractor personnel, and position title(s), that will perform inspections; inspection procedures, including frequency; and results of such regular inspections. The QCP shall be made available within two (2) business days of request by the COR. Task 1.3.6 The Contractor shall recruit (if needed) and assign one (1) part time Program Manager, meeting the position requirements discussed further below. This position must be available at least one (1) day per week to provide administrative oversight (e.g., prepare progress reports, invoices, review draft deliverables from Contractor staff, etc.) and logistical support for developing site visit agendas and coordination of visits with grantee contacts, and to participate in on-site meetings with the COR and the Contractor’s meetings. • The Contractor shall recruit (if needed) and assign approximately four (4) fiscal positions required under this contract, as described below. • The Contractor shall also recruit and assign two (2) full time Program Analyst(s) to assist the LIHEAP Program Operation staff with the programmatic focus of the eight (8) related program monitoring assignments (e.g., providing training and technical assistance review annual LIHEAP Plans, etc.) • All seven to eight (7-8) positions may be required to be located on-site with the OCS staff at the Central Headquarters office in Washington, D.C. or be available for in-person meetings as needed. • The Contractor shall submit to the COR descriptions of how such people meet the position requirements specified below. • The Contractor may use a subcontractor(s) to fill such positions, with the exception of the Program Manager. The requirements of the key positions for this contract are as follows: (1) Financial Auditor – Two (2) individuals shall have the following credentials: (a) A certificate as Certified Public Accountant or a Certified Internal Auditor, a forensic Auditor or equivalent, obtained through written examination; and (b) demonstrate experience in auditing and monitoring block grant programs administered by states and tribes as well as nonprofit organizations that receive Federal grants; and (c) One or more of the following: i. A degree in accounting; or a degree in a related field such as business administration, finance, or public administration that included or was supplemented by 24 semester hours in accounting. The 24 hours may include up to six (6) hours of credit in business law. (The term “accounting” refers to both, accounting and auditing); or ii. A combination of education and experience that includes at least four (4) years of experience in accounting and at least 36 semester hours of college level course work in accounting or auditing courses of appropriate type and quality, including up to six (6) hours of business law. (2) Financial Analyst - Two (2) individuals shall have the following credentials: (a) A degree in accounting; or a degree in business administration, finance, or public administration that included or was supplemented by 24 semester hours in accounting, financial management, or financial analysis; and (b) demonstrate experience with financial analysis and monitoring block grant programs administered by states and tribes as well as nonprofit organizations that receive Federal grants; and (c) The following combination of education and experience: i. One or more of the following types of education: A. Twenty-four (24) semester hours in financial management courses of appropriate type and quality, including up to six (6) hours of business law; or B. A certificate as Certified Public Accountant or a Certified Internal Auditor, obtained through written examination; and ii. At least four (4) years of experience in financial management or financial analysis; or iii. A combination of financial management or financial analysis experience, college-level education, and training that provided professional financial management or financial analysis knowledge equivalent to that of four (4) years of experience in financial management or financial analysis. (3) Program Analyst – Up to two (2) individuals shall have the following credentials: (a) A degree in social science; or a degree in business administration or public administration that included or was supplemented by 24 semester hours in public policy, non-profit management, or financial analysis; and (b) demonstrate experience with programmatic analysis and monitoring block grant programs administered by states and tribes as well as nonprofit organizations that receive Federal grants; and (c) The following combination of education and experience: i. Twenty-four (24) semester hours in courses of appropriate type and quality, including up to six (6) hours of business law; or ii. At least four (4) years of experience in program management or programmatic analysis; or A combination of program management or programmatic analysis experience, college-level education, and training that provided professional management or program analysis knowledge equivalent to that of four (4) years of experience in program management or programmatic analysis. (4) Program Manager - One (1) Individual shall have the following credentials: (a) A degree in management, public administration or related disciplines appropriate to the position; or (b) Combination of education and experience that provided the applicant with knowledge of one or more of the management or public administration equivalent to a major in the field; or (c) Four years of appropriate experience that demonstrated that the applicant has acquired knowledge of one or more of the management, and/or public administration equivalent to a major in the field; and The fiscal and program staff may be a mix of junior, mid-career and/or senior level staff. The Contractor’s fiscal auditor and fiscal analyst personnel shall comply with Government Accounting Office (GAO) government auditing standards for continuing education and training requirements. Contractor shall maintain a copy of the Certificates of continuing education units which shall be readily accessible to the COR upon request. The Contractor’s Program Manager shall communicate assignments of the two fiscal and one program support staff for each site visit. For each site visit, the Contractor shall assign one (1) Financial Analyst one (1) auditor to work as the fiscal team in coordination with the OCS staff also assigned to the site visit. The Contractor may assign one (1) Program Analyst to support each site visit and travel up to 8 total visits. However, it is anticipated that the majority of their assignments will be predicated on program support. All key personnel are subject to prior approval by the COR. Any replacements of key personnel require prompt notification by the Contractor to the COR and prior approval in writing by the COR before the replacement begins work on the contract. Labor and related rates charged for personnel for work on this contract shall not be changed or impact the budget for this contract. Task 1.3.7 Contract’s Close out report that include all the major highlights of the contract, lessons learned and recommendations on how to improve future monitoring activities. 2.2 Task 2 - Grantee Risk Assessment Tool. The key objectives of this task are: Task 2.1 The Contractor shall update the grantee fiscal data in the LIHEAP Risk Assessment Tool. A copy of the Risk Assessment Tool will be provided by DEA to the Contractor for updating. Task 2.2 The Contractor shall provide a brief (1-2 pages) Site Visit Planning Memorandum that outlines the Contractor’s review/revision of grantee fiscal data in the LIHEAP Risk Assessment Tool (access to be provided by COR), provides recommendations for the grantees to be selected for site visit reviews. (1 total submission). Task 2.3 The Contractor shall develop a Site Visit Planning Memorandum to OCS that briefly outlines the recommendations for grantees to be selected for site visits based on the review of the Tool’s data. OCS staff shall notify the Contractor regarding the schedule of site visits and selected grantees. OCS and the Contractor shall agree upon contractor staff assigned to each site visit team comprised of both Contractor and federal staff. 2.3 Task 3 - Training and Technical Assistance. The key objectives of this task are: The Contractor staff shall provide on-site, and virtual technical assistance (TA) training as needed. Also, research, evaluate and submit the appropriate documentation for purposes in assisting with TA efforts to better serve the client and its stakeholders. Task 3.1 The Contractor shall prepare TA recommendations for training plan analyzing trends culminating from each year’s monitoring visits. Contractor may conduct up to four webinars to provide enhanced fiscal training and technical assistance (T&TA) to LIHEAP grantees. Task 3.2.1 The Contractor staff shall Provide TA support to LIHEAP grantee during site visits and provide DEA staff technical assistance support on compliance issues discovered during previous and current site visits. TA support may also require participation and/or presenting at Annual LIHEAP Conference. Task 3.2.2 The Contractor staff shall assist with but not limited to creation of (T&TA) database, and projects related to assisting internal and external stakeholders such as Streamlining the application process and coordinating Data Exchange workgroup activities. . Task 3.2.3 The Contractor staff shall assist with LIHEAP plan review support and provide assistance with development of TA documents, as needed. 2.4 Task 4 - Compliance Review Process The key objective of this task is the Contractor staff shall participate in the planning, pre-review preparations, post analysis and submission of appropriate documentation for an estimate of up to 8 LIHEAP site visits in the Base Year and Option period 1, and up to 10 LIHEAP site visits in Option Period 2. Task 4.1.1 The Contractor shall develop a Site Visit Planning Memorandum to OCS that briefly outlines the Contractor’s review of fiscal and selected programmatic materials submitted prior to the site visit, recommends the sample of subgrantees to visit, and includes additional questions to ask grantee and subgrantees beyond those in the compliance review questionnaire based on information learned from document review and team meetings; and Task 4.1.2 The Contractor shall develop a brief Travel Cost Breakdown Memorandum for each site visit to the OCS COR which outlines the anticipated travel-related costs of the assigned key personnel for that visit. Such costs must be reasonable, i.e., coach class airfare, per diems that do not exceed the federal per diem rates for the locality, best available lodging rates, etc. The Contractor is responsible for ensuring that the total travel costs for the estimated 8 site visits (negotiated final amount) do not exceed the total travel budget available for this contract. Due to the global pandemic – COVID-19, which has limited the anticipated travel, it may require travel costs be repurposed into Task 3. Task 4.1.3 The Program Manager will assists the LIHEAP Federal Lead Monitor in completing the logistic pre-visit plan for each site visit, i.e. list of top 10 funded subgrantees and include their profiles noting major issues, contact information, etc. The list will be used by the team to select the local agencies to be visited. Task 4.1.4 The Contractor shall participate in compliance review team meetings to provide updates on the fiscal review and discuss logistical planning, agenda compilation, selection of subgrantee sample to review, and any other issues that may arise from the review of fiscal and programmatic documentation. The contractor will draft the agenda after the local agencies have been selected and will update the agenda as any changes are needed; Task 4.2 Planning and Pre-Review Preparations. The key objectives of this task are: The Contractor staff shall participate in regular programmatic meetings with OCS staff regarding the status of compliance reviews, as well as in small teams in preparation for each site visit. Each team will use established criteria to assess and select the sample of subgrantees and relevant sub- entities (e.g., interagency agreements with other state agencies to provide weatherization assistance with LIHEAP funding) to include during each review. The team shall select a sample of subgrantees to review and visit during each site visit, usually about two to three subgrantees (including any other state agency administering portions of LIHEAP such as weatherization or crisis assistance). The Contractor shall review and analyze financial and programmatic documents provided by the grantees and selected subgrantees in advance of up to 8 compliance reviews in the Base and option 1; and up to 10 compliance reviews in option year 2. Prior to each site visit, the Contractor shall engage in planning and pre-review preparation activities, which must include, but is not limited to, the following: (a) Review and analyze all fiscal and certain programmatic documentation provided by the grantee and subgrantees in advance of each compliance review. Such documentation will include, but is not limited to, grantee and subgrantee audits (A- 133, etc.), general ledgers, bank transactions, IRS Form 990, fiscal policy and operations documents, LIHEAP Plan, Benefit Matrix, Vendor Agreements, LIHEAP Carryover and Re-allotment Reports, Household Report, LIHEAP Performance Data Form, LIHEAP Federal Financial Reports (SF-425), grantee monitoring reports of subgrantees, and other related documents. The Contractor shall request supporting documents for a minimum of 20 transactions at the grantee level and a minimum of 15 transactions at the local agencies level (when applicable) to be able to separately track federal LIHEAP and other awards; (b) Select sample transactions from general ledgers of grantee and selected subgrantees for further testing. Issue requests of grantees and selected subgrantees for back-up documentation of the selected transactions for review and analysis; (c) Track receipt of all requested fiscal documentation due prior to the site visits from grantee(s) and selected subgrantees, follow-up with grantees and subgrantees (or OCS, as directed) on outstanding materials, and post materials to the OCS Basecamp monitoring web-based tool for the whole site visit team to access; (d) Complete the fiscal and certain programmatic sections of the LIHEAP compliance review questionnaire. Review team responses to programmatic sections of the questionnaire, and support OCS staff in conducting fiscal and programmatic interviews at grantee and subgrantee offices; (e) Attend on-site training for the purpose of providing Contractors with knowledge of LIHEAP, applicable rules and statutes for conducting the compliance reviews and knowledge of potential issues that may arise during the compliance reviews. A minimum of one (1) Financial Analyst, one (1) Fiscal Auditor and one (1) Program Analyst from the Contractor shall be assigned to and travel with the OCS team for each site visit. The Contractor shall be prepared to obtain a separate rental car for traveling to/from the grantees’ offices. The Federal/Contractor team shall coordinate the review jointly. The Contractor staff assigned to each team shall focus primarily on monitoring LIHEAP grantees’ and selected subgrantees’ fiscal and programmatic performance and compliance with applicable laws and policies. The reviews shall be conducted on site visits to the grantees’ LIHEAP offices and other related offices (including a sample of subgrantees and partners). Each site visit typically lasts approximately one week, beginning with an entrance conference on Monday morning and ending with an exit conference by noon on Friday. Staff typically travels to the location Monday morning, and travels back from the site visit on Friday afternoon, if feasible. The timeline and agenda are subject to change based on the unique aspects of a grantee’s program. Therefore, some site visits may be shorter in duration, such as for grantees’ with limited funding or with no subgrantees. The reviews shall cover all funding streams the grantees received from LIHEAP, e.g., regular block grant, supplemental, contingency, reallotment, leveraging, and REACH, where applicable. The reviews shall also cover all aspects of how the grantees obligated and expended the federal LIHEAP funding, e.g., administrative costs, earmarking limits, heating assistance, cooling assistance, crisis assistance, weatherization assistance, equipment repair/replacement, assurance 16, etc. The purpose of the reviews shall be: • to identify any programmatic, financial, personnel, procurement, travel, budget, property systems and other weaknesses that may prevent such grantees and subgrantees from ensuring appropriate accounting and disbursement of the federal LIHEAP funding; • to sample client files for review on-site to determine the accuracy and timeliness of eligibility and benefit determinations and notices to applicants of such decisions; • to review grantees’ policies and procedures for responding to and mitigating unexpected changes affecting their LIHEAP programs, e.g., Continuity of Operations or Disaster Management Plan, fraud investigations, significant personnel and/or leadership changes, major changes in capacity to administer the program, etc.; • to assess the grantees’ program integrity protocols and outcomes, including systems, internal controls and procedures to detect and deter waste, fraud and abuse; • to evaluate compliance with the LIHEAP statute (42 U.S.C. § 8621-8630), the block grant regulations (45 C.F.R. Part 96), the terms and conditions of the LIHEAP grant award(s), applicable OMB Circulars, federal LIHEAP policies, and other federal requirements; • to evaluate the adequacy of the grantees’ own LIHEAP policies and procedures that supplement the federal rules, and the consistency in the administration of the LIHEAP rules throughout each grantees’ service area; • to identify issues that need corrective action or clarification by the grantees; and • identify training and technical assistance needs related to the results of each site visit. The Contractor shall conduct fiscal and program compliance reviews that encompass a wide variety of objectives, including assessing: • The effectiveness and efficiency of grantee program operations; • The reliability of financial reporting, including reports on budget execution and other reports for internal and external use; • Compliance with applicable laws and regulations, contracts, interagency agreements, and sub grant agreements; • The safeguarding of assets and client data confidentiality; and • The accuracy, quality, and timeliness of the data that the grantees report to OCS. The reviewers will engage in the following activities with grantees and selected subgrantees during the on-site compliance reviews: • Participate in the programmatic portion of compliance review with grantee; • Lead the fiscal portion of the compliance review with the grantee, according to the LIHEAP compliance review questionnaire and any additionally developed questions; • Review financial oversight and systems, payment processes, vendor agreements, draw down procedures, use of funds, compliance with statutory limits, internal controls procedures and systems, and other relevant topics; and • Ensure that grantee and selected subgrantee staff understand and can provide the required back-up documentation for selected general ledger transactions. The Contractor shall consider the results of previous reviews and evaluations and follow up on known significant findings and recommendations. The Contractor shall also document and report to OCS staff suspected fraud, illegal acts, and violations of the provisions of grant agreements by grantees and subgrantees. Task 4.3 Post-Review Analysis and Documentation/Working Papers. The key objectives of this task are: Task 4.3.1 For each selected grantee, the Contractor shall complete succinct and accurate notes in the LIHEAP Monitoring Compliance Review Questionnaire of fiscal and program issues. The contractor staff must coordinate with the federal fiscal and program leads. The Contractor shall also conduct post-review analysis and documentation for all program and fiscal topics in accordance with OCS protocols and any other requirements that OCS specifies. Task 4.3.2 Post-review analysis shall include a full review of back-up documentation provided for selected general ledger transactions of grantees and subgrantees, as well as a summary of program case file review with all Personally Identifiable Information (PII) redacted. This analysis, along with analysis of previously provided documentation and information learned during the review, shall be documented through: (1) succinct and accurate notes from the site visit and (2) completed LIHEAP Monitoring Questionnaire. Task 4.3.3 Working Paper Documents: The documentation related to planning, conducting, and reporting on the review shall contain enough information to enable an experienced auditor, who has had no previous connection with the review, to ascertain from the review the documentation of evidence that supports the auditors’ significant judgments and conclusions. Sufficient competent, evidential matter shall be obtained through inspection, observation, inquiries and confirmations to afford a reasonable basis for any recommendations for the final report. Working papers shall document: • The objectives, scope, methodology and results of the evaluation, including any sampling and other selection criteria used; • The work performed to support significant judgments and conclusions, including descriptions of transactions and records examined; and • Working papers shall support and be indexed and cross-referenced to the draft Initial Monitoring report (Task 4.4). The Contractor’s written work shall be succinct, clear, accurate, complete and free of grammatical errors. The Contractor’s written work shall provide enough detail to provide a clear understanding of the source and rationale of the analysis and recommendations made by the auditors and analysts. Adequate working papers of all program and fiscal analysis, consistent with those used by OCS personnel and federal Government standards for performance reviews published by the U.S. Government Accountability Office (GAO), unless otherwise specified. Working papers, including attachments, shall be stored as professionally-indexed electronic copies. Task 4.4 Monitoring Report Editing. The key objectives of this task are: Task 4.4.1 The Contractor shall complete up to 8 compliance reviews in Base year and option year 1, and up to 10 compliance reviews in option year 2, and all associated reports that are needed for the successful execution of each compliance review. These reports will serve as benchmark to form a multi-year trend analysis that allows us to construct a training plan to better resolve the repeat issues identified from the compliance reviews. The training plan also helps us to form a Training and Technical Assistance schedule to ensure our grantees receive the correctional assistance to better perform LIHEAP operations. The Contractor shall also provide editorial review and revisions in Track Changes for all LIHEAP Monitoring Reports resulting from a compliance review within three (3) business days of receipt of the reports from DEA. The Contractor shall ensure that each report is edited to meet consistency in formatting, grammar, spelling, organization and flow of content for all findings noted, regardless of whether they are programmatic, fiscal, required or recommended. The Monitoring Reports follow a template in letter format and averages five to 15 pages in length. The Contractor’s written work shall be succinct, clear, accurate, complete and free of grammatical errors. The Contractor’s written work shall provide enough detail to provide a clear understanding of the source and rationale of the analysis and recommendations made by the auditors and analysts. Task 4.5 Training Plan. The key objectives of this task are: Develop a training plan based on results from monitoring visits. This training plan will include a brief analysis of trends culminating from each year’s monitoring visits. It may include noteworthy practices, monitoring findings/items that needed required actions and the frequency of each noteworthy practice and finding.